IN GENERAL

• § 301.6201-1 - Assessment authority.

• § 301.6203-1 - Method of assessment.

• § 301.6204-1 - Supplemental assessments.

• § 301.6205-1 - Special rules applicable to certain employment taxes.

• § 301.6211-1 - Deficiency defined.

• § 301.6212-1 - Notice of deficiency.

• § 301.6212-2 - Definition of last known address.

• § 301.6213-1 - Restrictions applicable to deficiencies; petition to Tax Court.

• § 301.6213-2 - Omission of correct vehicle identification number.

• § 301.6215-1 - Assessment of deficiency found by Tax Court.

• § 301.6221-1 - Tax treatment determined at partnership level.

• § 301.6221(a)-1 - Determination at partnership level.

• § 301.6221(b)-1 - Election out for certain partnerships with 100 or fewer partners.

• § 301.6222-1 - Partner's return must be consistent with partnership return.

• § 301.6222(a)-1 - Consistent treatment of partnership items.

• § 301.6222(a)-2 - Application of consistent reporting and notification rules to indirect partners.

• § 301.6222(b)-1 - Notification to the Internal Revenue Service when partnership items are treated inconsistently.

• § 301.6222(b)-2 - Effect of notification of inconsistent treatment.

• § 301.6222(b)-3 - Partner receiving incorrect schedule.

• § 301.6223-1 - Partnership representative.

• § 301.6223-2 - Binding effect of actions of the partnership and partnership representative.

• § 301.6223(a)-1 - Notice sent to tax matters partner.

• § 301.6223(a)-2 - Withdrawal of notice of the beginning of an administrative proceeding.

• § 301.6223(b)-1 - Notice group.

• § 301.6223(c)-1 - Additional information regarding partners furnished to the Internal Revenue Service.

• § 301.6223(e)-1 - Effect of Internal Revenue Service's failure to provide notice.

• § 301.6223(e)-2 - Elections if Internal Revenue Service fails to provide timely notice.

• § 301.6223(f)-1 - Duplicate copy of final partnership administrative adjustment.

• § 301.6223(g)-1 - Responsibilities of the tax matters partner.

• § 301.6223(h)-1 - Responsibilities of pass-thru partner.

• § 301.6224(a)-1 - Participation in administrative proceedings.

• § 301.6224(b)-1 - Partner may waive rights.

• § 301.6224(c)-1 - Tax matters partner may bind nonnotice partners.

• § 301.6224(c)-2 - Pass-thru partner binds indirect partners.

• § 301.6224(c)-3 - Consistent settlements.

• § 301.6225-1 - Partnership adjustment by the Internal Revenue Service.

• § 301.6225-2 - Modification of imputed underpayment.

• § 301.6225-3 - Treatment of partnership adjustments that do not result in an imputed underpayment.

• § 301.6226-1 - Election for an alternative to the payment of the imputed underpayment.

• § 301.6226-2 - Statements furnished to partners and filed with the IRS.

• § 301.6226-3 - Adjustments taken into account by partners.

• § 301.6226(a)-1 - Principal place of business of partnership.

• § 301.6226(b)-1 - 5-percent group.

• § 301.6226(e)-1 - Jurisdictional requirement for bringing an action in District Court or United States Court of Federal Claims.

• § 301.6226(f)-1 - Scope of judicial review.

• § 301.6227-1 - Administrative adjustment request by partnership.

• § 301.6227-2 - Determining and accounting for adjustments requested in an administrative adjustment request by the partnership.

• § 301.6227-3 - Adjustments requested in an administrative adjustment request taken into account by reviewed year partners.

• § 301.6227(c)-1 - Administrative adjustment request by the tax matters partner on behalf of the partnership.

• § 301.6227(d)-1 - Administrative adjustment request filed on behalf of a partner.

• § 301.6229(b)-1 - Extension by agreement.

• § 301.6229(b)-2 - Special rule with respect to debtors in title 11 cases.

• § 301.6229(c)(2)-1 - Substantial omission of income.

• § 301.6229(e)-1 - Information with respect to unidentified partner.

• § 301.6229(f)-1 - Special rule for partial settlement agreements.

• § 301.6230(b)-1 - Request that correction not be made.

• § 301.6230(c)-1 - Claim arising out of erroneous computation, etc.

• § 301.6230(e)-1 - Tax matters partner required to furnish names.

• § 301.6231-1 - Notice of proceedings and adjustments.

• § 301.6231(a)(1)-1 - Exception for small partnerships.

• § 301.6231(a)(2)-1 - Persons whose tax liability is determined indirectly by partnership items.

• § 301.6231(a)(3)-1 - Partnership items.

• § 301.6231(a)(5)-1 - Definition of affected item.

• § 301.6231(a)(6)-1 - Computational adjustments.

• § 301.6231(a)(7)-1 - Designation or selection of tax matters partner.

• § 301.6231(a)(7)-2 - Designation or selection of tax matters partner for a limited liability company (LLC).

• § 301.6231(a)(12)-1 - Special rules relating to spouses.

• § 301.6231(c)-1 - Special rules for certain applications for tentative carryback and refund adjustments based on partnership losses, deductions, or credits.

• § 301.6231(c)-2 - Special rules for certain refund claims based on losses, deductions, or credits from abusive tax shelter partnerships.

• § 301.6231(c)-3 - Limitation on applicability of §through 301.6231(c)-8.

• § 301.6231(c)-4 - Termination and jeopardy assessment.

• § 301.6231(c)-5 - Criminal investigations.

• § 301.6231(c)-6 - Indirect method of proof of income.

• § 301.6231(c)-7 - Bankruptcy and receivership.

• § 301.6231(c)-8 - Prompt assessment.

• § 301.6231(d)-1 - Time for determining profits interest of partners for purposes of sections 6223(b) and 6231(a)(11).

• § 301.6231(e)-1 - Effect of a determination with respect to a nonpartnership item on the determination of a partnership item.

• § 301.6231(e)-2 - Judicial decision not a bar to certain adjustments.

• § 301.6231(f)-1 - Disallowance of losses and credits in certain cases.

• § 301.6232-1 - Assessment, collection, and payment of imputed underpayment.

• § 301.6233-1 - Extension to entities filing partnership returns.

• § 301.6233(a)-1 - Interest and penalties determined from reviewed year.

• § 301.6233(b)-1 - Interest and penalties with respect to the adjustment year return.

• § 301.6234-1 - Judicial review of partnership adjustment.

• § 301.6235-1 - Period of limitations on making adjustments.

• § 301.6241-1 - Definitions.

• § 301.6241-2 - Bankruptcy of the partnership.

• § 301.6241-3 - Treatment where a partnership ceases to exist.

• § 301.6241-4 - Payments nondeductible.

• § 301.6241-5 - Extension to entities filing partnership returns.

• § 301.6241-6 - Coordination with other chapters of the Internal Revenue Code.

• § 301.6241-7 - Treatment of special enforcement matters.